1978 (4) TMI 230 - HC - VAT and Sales Tax

Summary

The Karnataka High Court held that the turnover of plates used in switch gear boxes sold to a manufacturer of electrical switch gears qualifies for a concessional tax rate under section 5(3A) of the Karnataka Sales Tax Act. The goods sold were deemed to be component parts of the finished product, entitling the petitioner to the concessional rate. The Tribunal's decision was overturned, and the Commercial Tax Officer was directed to revise the assessment accordingly. The petition was allowed with no costs.